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ITAT Bangalore

Form 10BA filing Mandatory to claim Section 80GG Deduction: ITAT Bangalore

March 15, 2024 1662 Views 0 comment Print

ITAT Bangalore rules that submission of Income Tax Form No. 10BA is necessary for claiming deduction under Section 80GG. Details of the case explained.

PCIT revision order unwarranted when appellant not claimed section 80P(2)(d) deduction 

March 13, 2024 582 Views 0 comment Print

ITAT Bangalore overturns PCIT’s directive to disallow 80P deduction without proper claim, emphasizing lack of error prejudicial to revenue.

Microfinancing activity by charging exorbitant interest not charitable in nature: ITAT Bangalore

March 7, 2024 1071 Views 0 comment Print

ITAT Bangalore held that microfinancing activities by charging exorbitant interest cannot be considered to be charitable purpose in terms of section 2(15) of the Income Tax Act accordingly exemption claimed u/s 11 and 12 duly deniable.

Payments for marketing services not taxable as FTS: ITAT Bangalore

March 4, 2024 2838 Views 0 comment Print

Delve into the detailed analysis of DCIT Vs AD2PRO Media Solutions Pvt. Ltd. case where marketing services rendered by a US entity in India were deemed not taxable, offering insights into tax benefits.

Section 80P(2)(a)(i) deduction eligible on Income from Loans to Nominal Members

March 3, 2024 4800 Views 0 comment Print

ITAT Bangalore rules income from credit facilities to nominal members of a Co-operative Society exempt under Section 80P(2)(a)(i) of the Income Tax Act.

Return Filing Mandatory for claiming Section 80P Deduction: ITAT Bangalore

March 3, 2024 3474 Views 0 comment Print

ITAT Bangalore rules deduction under Section 80P of Income Tax Act requires filing of return of income, dismissing Madhu Souharda Pathina’s appeal.

ITAT condones Delay in filing appeal due to Mistake of Counsel & restore matter to CIT(A)

March 3, 2024 1596 Views 0 comment Print

Explore the case of Gundarlahally Ramesh Meera Vs ITO as ITAT Bangalore directs readjudication due to delay in filing appeal before lower authorities.

Online Video Sales in India Not ‘Royalty’ under India-USA DTAA: ITAT Bangalore

March 3, 2024 846 Views 0 comment Print

ITAT Bangalore rules receipts from the sale of online videos by Plural Sight LLC to Indian clients are not taxable as ‘Royalty’ under India-USA DTAA.

No Section 11(1) Exemption for Memento Expenses to Milk Association Heads

March 3, 2024 912 Views 0 comment Print

Read the full text of the order from ITAT Bangalore regarding denial of exemption under Section 11(1) of the Income Tax Act for expenses incurred on mementos to Presidents and Secretaries of Milk Producers Association.

Amazon India’s Post-Sales Costs Not AMP Expenditure

March 3, 2024 660 Views 0 comment Print

ITAT Bangalore rules that delivery and warranty expenses, being post-sales activities, do not form part of Amazon India’s Advertising, Marketing & Promotion expenditure.

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